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CPE for FY 1997

A series of articles of interest to tax-exempt organizations published in July 1996 as the Exempt Organizations Continuing Professional Education Technical Instruction Program for FY 1997 . This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position.



Update on State Institutions
A brief update of a FY 1996 article discussing recent developments concerning instrumentalities as section 501(c)(3) organizations.

Publicity and Disclosure of Form 990
A discussion of the filing and disclosure requirements of the annual information return for tax-exempt organizations, including discussion of changes made by the Taxpayer Bill of Rights 2.

Tax-Exempt Health Care Organizations
A discussion of the "Community Board and Conflicts of Interest Policy" for health care organizations seeking exemption as section 501(c)(3) organizations.

Detecting Fraud in Charity Gaming
A brief discussion of examination techniques for determining whether funds generated by charitable gaming are being diverted for private use.

Excise Tax and Occupational Tax on Wagering
A discussion of the excise taxes on wagering activities common to some tax-exempt organizations.

IRC 7602 Examination of Books and Witnesses
A discussion of the powers to compel production of information necessary to ascertain tax liability or to collect tax.

Updates on Disclosure and Substantiation Rules
A discussion of the rules regarding disclosure of quid pro quo contributions and substantiation of charitable contributions.

Education, Propaganda, and the Methodology Test
A discussion of the methodology test for determining whether an organization is an educational organization under section 501(c)(3) of the Code.

Public Charity Status on the Razor's Edge
A discussion of issues arising under section 509(a)(3) of the Code concerning supporting organizations.

Virtual Mergers: Hospital Joint Operating Agreement Affiliations
A discussion of issues arising from certain affiliations between tax-exempt hospitals.

Charitable Remainder Trusts
A discussion of potential self-dealing problems with charitable remainder trusts.

Tax-Exempt Advance Refunding Bonds - Some Basics
A discussion of how to analyze a type of tax-exempt bond refinancing transaction, an advance refunding.

Section 457 Deferred Compensation Plans
A discussion of section 457 deferred compensation plans of state and local governments or tax-exempt employers.

Insurance: The Rule of '86
A discussion of the limitation on the provision of commercial-type insurance by section 501(c)(3) and section 501(c)(4) organizations and a discussion of current issues under section 501(c)(15).

UBIT: Current Developments
A discussion of recent developments concerning the unrelated business income tax.

Lobbying Issues
A discussion, in question and answer format, of issues concerning lobbying by tax-exempt organizations.

Transferee Liability
A discussion of federal tax liability on entities to which the original taxpayer transferred assets to avoid the original tax liability.

Jeopardy and Termination Assessments
A brief discussion of the procedures for making jeopardy and termination assessments.

Representative Payee Organizations
A discussion of Social Security Administration Representative Payee Organizations under sections 501(c)(3) and 501(c)(4).

Current Developments
A compilation of recent developments concerning tax-exempt organizations.

Page Last Reviewed or Updated: 11-Mar-2016